10Access to information

(1)The Commission—

(a)has a right of access at reasonable times to any relevant information that the Commission may reasonably require for the purpose of performing its functions,

(b)may require any person who holds or is accountable for relevant information to provide at reasonable times any assistance or explanation that the Commission may reasonably require for the purpose of—

(i)performing its functions, or

(ii)exercising the right conferred by paragraph (a).

(2)In subsection (1), “relevant information” means information in the possession or under the control of—

(a)any member of the Scottish Government,

(b)Revenue Scotland,

(c)the Keeper of the Registers of Scotland,

(d)the Scottish Environment Protection Agency,

(e)a local authority, a valuation authority or an assessor (or depute assessor) appointed under section 27(2) of the Local Government etc. (Scotland) Act 1994,

(f)such other person, or person of such description, as the Scottish Ministers may by regulations specify.

(3)Subsection (1) is subject to any other enactment or rule of law that prohibits or restricts the disclosure of any information or the giving of any assistance or explanation.

(4)Regulations under subsection (2)(f) are subject to the affirmative procedure.